Note:

An ASFR assessment
is indicated by TC 290 with an accompanying TC599 cc88. Any Reconsideration
received for which the account contains a TC 290 with TC 599 cc89 should be
forwarded to Accounts Maintenance.

4.13.5.3
(12-31-2009)Referrals to Exam

ASFR will refer cases to Exam Classification in accordance with 5.18.
ASFR will adjust the taxpayer’s account to agree with the taxpayer’s
return prior to sending to Exam. If Classification selects the return for
Correspondence Exam issues, the case will be worked in accordance with original
Correspondence Exam procedures. (i.e. 30 day letter with report, Statutory
Notice of Deficiency).